You are a non-resident

You are a non-resident

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Tax residency is not a matter of choice; it depends on internal regulations or reciprocal agreements and treaties. Please find helpful information on our page Determining your tax residency.

 

People in France who are not tax residents are only taxed on income from French sources. Remuneration paid in return for work carried out on French soil is therefore taxable in France.

 

Unless otherwise provided for by a tax treaty, salaries paid to non-residents are subject to tax deducted at source.

 

Non-resident salaried employees are still required to file an income tax return with the French tax authorities, and, if necessary, pay any difference between the amount deducted at source and the tax due.

 

In order to avoid double taxation, tax deducted at source in France gives rise to an equivalent tax credit in the country of residence (depending on the tax treaty between France and the country of residence).

 

Helpful tip: Most international taxation treaties make provision for temporary postings. An employee residing in France for less than 183 days does not owe tax on income earned through their work in the country, as long as their remuneration is paid by or on behalf of an employer which is not established in France.

 


For further information on taxation for non-residents, please visit the impots.gouv.fr website.